During the year, X Company produced and sold 63,300 units of one of its products. The following is the related revenue and cost information: Total variable cost of goods sold were $414,615, and total variable selling and administrative costs were $164,580. At the end of the year, a company offered to buy 4,640 units but was only willing to pay $11.00 each. 4. If X Company had accepted the special order, firm profits would have increased by \begin{tabular}{lllll|} \hline & C: $7,596 & D: $8,584 & E: $9,700 & F: $10,961 \\ \hline \end{tabular} Tries 0/99 5. There is concern that regular customers will find out about the special order, and in order to retain all of the X Company's regular customers, the regular selling price would have to be reduced by $0.60. If the selling price were reduced and next year's unit sales turn out to be the same as this year's sales, firm profits would fall by